1. What the e-Salyq Business receipt is
The receipt is generated by the self-employed person themselves in the e-Salyq Business mobile app after receiving payment — without a cash register. The receipt records the contractor's income, and the 4% social payment is calculated on it automatically. For the client, the receipt confirms that the settlement took place.
2. What the receipt confirms and what it does not
Per the State Revenue Committee, the e-Salyq Business receipt confirms only the fact of payment and does not replace the primary accounting document. So for accounting and tax purposes a receipt alone is not enough — a document recording the fact that the service was rendered (an act) is needed.
3. Are an act and an e-invoice needed
- E-invoice (ESF): the self-employed person is an individual and is not required to issue an e-invoice.
- Act of work performed: required as a primary document. The self-employed person does not generate the act in the system, so the client company prepares it and the parties sign it.
4. The set of documents for accounting
- a GPH contract (for the result of the service);
- an act of work performed (the primary document);
- an e-Salyq Business receipt (payment confirmation);
- confirmation of active status as of the transaction date.
How this set affects income tax — in the article on CIT deductions.
5. How to check the receipt and status
- Match the amount, date and the contractor's IIN on the receipt against the contract and the act.
- Make sure the contractor's status is active as of the transaction date.
- Store the receipt together with the contract and the act for every payment.
6. Automating the paperwork
Official sources: the special tax regime for the self-employed and the e-Salyq Business app — clarifications and services of the State Revenue Committee (kgd.gov.kz), tax help on egov.kz; provisions of the Tax Code of Kazakhstan (Law No. 214-VIII of 18 July 2025). This material is for reference and is not tax advice.